Country report

Cameroon upstream fiscal summary

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Report summary

Simple Production Sharing Contract (PSC)-based fiscal regime. There are no royalties, but contractors must contribute to the Hydrocarbon Support Fund, which is levied at US$0.15 per barrel of oil produced. Cost recovery varies between 60-70%. Production remaining after cost recovery is divided between the NOC (SNH) and the contractor on a sliding scale, linked to the "R" Factor. The contractor is also liable for corporate income tax, and a range of bonuses, rentals and fees are...

What's included

This report contains

  • Document

    Cameroon upstream fiscal summary

    PDF 367.11 KB

Table of contents

Tables and charts

This report includes 31 images and tables including:


  • Revenue flow chart - Cameroon PSC
  • Timeline
  • Split of the barrel - oil
  • Split of the barrel - gas
  • Share of the profit - oil
  • Share of the profit - gas
  • State share versus Pre-Share IRR - oil
  • State share versus Pre-Share IRR - gas
  • Investor IRR versus Pre-Share IRR - oil
  • Investor IRR versus Pre-Share IRR - gas
  • Contractor profit share rates - oil
  • Contractor profit share rates - gas (under 150 mmcfd)


  • Timeline detail
  • Effective royalty rate - onshore, oil
  • Effective royalty rate - onshore, gas
  • Effective royalty rate - shelf, oil
  • Effective royalty rate - shelf, gas
  • Effective royalty rate - deepwater, oil
  • Effective royalty rate - deepwater, gas
  • Maximum government share - onshore, oil
  • Maximum government share - onshore, gas
  • Maximum government share - shelf, oil
  • Maximum government share - shelf, gas
  • Maximum government share - deepwater, oil
  • Maximum government share - deepwater, gas
  • Bonuses, rentals fees
  • Indirect taxes
  • Profit share tiers - oil
  • Profit share tiers - gas (under 150 mmcfd)
  • Assumed terms by location - oil
  • Assumed terms by location - gas

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